Recently, the tax office has accused a significant number of taxpayers that the change in their form of taxation was ineffective. Can taxpayers take any action in response? In the latest article in Gazeta Wyborcza, Piotr Sekulski (PhD) provides insights to address these concerns. Do taxpayers always have to pay higher taxes according to the scale, rather than a lump-sum?
The article is available at this link.
tax advisor Piotr Sekulski, PhD
(…) the problem (…) is not new and recurs almost every year. Such situations have arisen when the declaration regarding the choice of taxation method was submitted in writing, and they continue to occur even with electronic declarations.
tax advisor Piotr Sekulski, PhD
In most of the cases I’m aware of, unfortunately, the issue stemmed from an error made by the taxpayer. For instance, they may have failed to check the appropriate box in the application, neglected to sign it, or simply saved it as a draft instead of submitting it.
Therefore, it becomes crucial in such situations to obtain the official confirmation of submission (UPP), official confirmation of delivery (UPD), and most importantly, the content of the submitted application. It’s essential to carefully review this content and ensure that any changes are correctly reflected.
I always advise my clients to contact the tax office by phone to confirm the changes, even before the deadline for changing the form of taxation expires.
Of course, there’s a possibility that the taxpayer correctly filled out the declaration, and the error occurred on the part of the system, which failed to process the submitted application accurately. However, to be able to file a complaint, we must possess confirmation of submitting a correctly completed application. Only then can we attempt to defend ourselves. Otherwise, the chances of success are minimal. (…)
tax advisor Piotr Sekulski, PhD
(…) In practice, unfortunately, I have encountered situations where such a problem only surfaced in April during the settlement of the previous year. By then, it’s unquestionably too late – not only have we forfeited the entire previous year, but it’s also too late for any corrective action in the current year – (…)
Of course, such issues wouldn’t arise if we had the option to change the form of taxation after the end of the year. This year has demonstrated that such a solution is viable. Perhaps this is the direction in which the legislator should consider moving.
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